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2017 (7) TMI 393 - CESTAT NEW DELHIMaintainability of application - Unjust enrichment - rectification application - time limitation - Held that: - in the appeal by the Revenue against order of the Commissioner (Appeals) the issue relating to undue enrichment was not a point of dispute. We have perused the review order passed by the Committee of Commissioners as well as the appeal filed by Revenue. The issue of unjust enrichment is not a point discussed in these papers. The observation of the Tribunal in the impugned final order regarding unjust enrichment is not by way of decision on a point agitated in the appeal. It is a reiteration of findings recorded by the Commissioner (Appeals). The present miscellaneous application is only with reference to unjust enrichment. The Revenue has categorically stated that they are not on the merit of the refund claim. As such, we cannot consider the impugned final order of the Tribunal as having some infirmity either by way of apparent error of record on fact or law, calling for a modification proceedings. Application dismissed being not maintainable.
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